James Bannon (Longford-Westmeath, Fine Gael)
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To ask the Minister for Finance if he will reconsider the application for a Primary Medical Certificate for the purpose of Section 92 of the Finance Act 1989 and the Disabled Passengers (Tax Concession) Regulations 1994, which was refused following a purported medical examination in respect of a person (details supplied) in County Longford when in fact they were not examined; and if he will make a statement on the matter. [10689/13]

Michael Noonan (Limerick City, Fine Gael)
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The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, to those who meet certain disability criteria. The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. To get the Primary Medical Certificate, an applicant must be severely and permanently disabled and satisfy one of the following conditions:

a) be wholly or almost wholly without the use of both legs;

b) be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;

c) be without both hands or without both arms;

d) be without one or both legs;

e) be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;

f) have the medical condition of dwarfism and have serious difficulties of

g) movement of the lower limbs.

If the Primary Medical Certificate is refused, the person may appeal the refusal to the Disabled Drivers Medical Board of Appeal, National Rehabilitation Hospital, Rochestown Avenue, Dun Laoghaire, Co. Dublin. I would point out that the Medical Board of Appeal is independent in the exercise of its functions.